Goods exempted from E-way bill under GST

[Ganeshan Kalyani]

E-way bill is not required if the value of consignment is less than ₹ 50,000/-. In few States the limit is ₹ 1,00,000/-. However, if more than one invoice is raised on a customer during the day and each of the invoices are less than thirty thousand but those are transported in one vehicle then e-way bill for all the invoices are required to be generated. Because the interceptor may doubt that in order to avoid generation of e-way bill the supplier has prepared more than one invoice.

Following are the goods exempted from generation of e-way bill.

1.  E-way bill is not required to be generated for transportation of following goods:

1. Transportation of liquefied petroleum gas (LPG) for supply to household and non-domestic exempted category (NDEC) customers
2. Kerosene oil sold under Public Distribution Scheme (PDS)
3. Postal baggage transported by Department of Posts
4. Natural or cultured pearls and precious or semi-precious stones, precious metals and metals clad with precious metal.
5. Jewellery, goldsmiths and silversmiths wares and other articles
6. Currency
7. Used personal and household effects
8. Coral, unworked (0508) and worked coral (9601)

2.   E-way bill is not required in case the goods are transported through non-motorised conveyance e.g. bullock cart.

3.   E-way bill is not required for movement of goods from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.

4.   E-way bill is not required in respect of movement of goods within such areas as are notified  under rule 138(14)(d) of the State or Union Territory Goods and Service Tax Rules in that particular State or Union Territory.

5.   E-way bill is not required for transportation of goods enumerated in the exemption notification no. 2/2017-CTR dated 28.06.2017 as amended from time to time. However, e-way bill is required for transportation of de-oiled cake.

6.   E-way bill is not required for transportation of alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or  aviation turbine fuel. These items are not brought under GST yet.

7.   E-way bill is not required in case the supply of goods is not treated as supply as per Schedule III  of CGST Act, 2017.

8.   E-way bill is not required for the transportation of goods under - i)  customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port. ii) customs supervision or under customs seal.

9.   E-way bills is not required where the goods being transported are transit cargo from or to Nepal or Bhutan.

10.  E-way bill is not required where the goods being transported are exempt from tax under  notification no.7/2017-CTR dated 28.06.2017 as emended from time to time. The said notification exempts the supply of goods by the Canteen Store Department (CSD) to the Unit Run Canteens, to authorised customers and supply of goods by the Unit Run Containers to the authorized customers  and notification no. 26/2017 CTR dated 21.09.2017 as amended from  time to time. This notification exempts intra State supply of heavy water and nuclear fuels by    the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd.

11.   E-way bill is not required for movement of goods caused by defence formation under Ministry of  defence as a consignor or consignee.

12.   E-way bill is not required for movement of goods where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail.

13.   E-way bill is not required for transportation of empty cargo containers

14.   E-way bill is not required for movement of goods for weighing purpose if the weighbridge is within 20 kms from place of business, provided the goods are supported by delivery challan.

15.   E-way bills is not required for movement of empty cylinders for packing of liquefied petroleum gas for reasons other than supply.